ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the extended version of the Coronavirus Job Retention Scheme (CJRS) that applied from 1 May 2021 to 30 September 2021, referred to in this Practice Note as the ‘extended CJRS’ or the ‘CJRS extension’. The CJRS has now ended. Claims for September 2021 had to be submitted on or before 14 October 2021, and any amendments had to be made on or before 28 October 2021. For claim periods from 1 November 2020, HMRC may accept late claims or amendments if taxpayers have: • taken reasonable care to try and claim on time • a reasonable excuse, and • have claimed as soon as their reasonable excuse no longer applies For further details of the process for making a late claim or amendment, and the information that must be provided in order to do so, see: HMRC guidance: Make a late CJRS claim. Taxpayers can also

Under amendments to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014, SI 2014/2936 set out in the Health and Social Care Act 2008 (Regulated Activities) (Amendment) (Coronavirus) Regulations 2021 (Regulated Activities Amendment Regulations, 2021), SI 2021/891, from 11 November 2021 a care home provider (or its ‘registered person’) will be required to ensure that a person does not enter the premises unless (with certain exemptions) they provide evidence that satisfies the registered person that they: • have completed a course of authorised coronavirus vaccination, or • should not be vaccinated for clinical reasons (ie have a medical exemption) The question of whether, and when, a care home employee who cannot provide

ARCHIVED: This Practice Note has been archived and is not maintained. Coronavirus (COVID-19) presents an unprecedented challenge to the global life sciences industry. The UK and EU regulators are working to provide continually reviewed up-to-date guidance in response to the evolving crisis, as well as to support research and development (R&D) that they hope will contain the impact of the spread. This Practice Note provides guidance as to the response of UK and EU regulators in the areas of clinical trials, inspections and the continuity of supply in medicinal products and medical devices, as well as the postponement of the implementation of Regulation (EU) 2017/745 (consolidated version 24.04.2020), the Medical Devices Regulation (MDR). It also summarises key R&D initiatives at a UK and EU level and European Commission guidance on the collection and transfusion of convalescent COVID-19 plasma. For a summary of developments and updates on coronavirus that relate to the life sciences sector,

While the effect of a scheme of arrangement is not exactly the same as a company voluntary arrangement (CVA) (as a scheme has binding force by operation of statute), the Companies Act 2006 does not prescribe the subject matter of a scheme, and parties must look to the terms of the scheme to determine its effects. See Practice Note: Effect of schemes of arrangement and release of security. For CVAs and individual voluntary arrangement (IVA), it is entirely dependent upon the arrangement and how the force majeure clause in the CVA and/or IVA is drafted. It is necessary to review the specific wording of the force majeure provision to determine whether coronavirus (COVID-19) is a force majeure event. The majority of IVAs use either the IVA Protocol or R3’s standard conditions. Neither contains a force majeure clause. There are no industry standard terms for CVAs. If the scheme, CVA or IVA contains a specific provision, it must still

In order to minimise the medium- and long-term economic impacts of the efforts taken to contain the coronavirus (COVID-19) pandemic, EU Member States have implemented a broad range of support measures. These measures include, in many instances, some forms of moratorium on payments of credit obligations, with the aim of supporting the short-term operational and liquidity challenges faced by borrowers. In the UK, lenders and the Financial Conduct Authority (FCA) have taken measures to support both consumers and businesses during the coronavirus pandemic. The FCA has published temporary guidance designed to enable firms to act quickly to deliver immediate and temporary support to their customers, at unprecedented scale, as the coronavirus and the government’s response to it evolves. This temporary support is designed to help consumers bridge the crisis and get back on their feet. This Practice Note covers the temporary guidance issued by the FCA setting out how it expects firms to support consumer credit, overdraft and mortgage customers who are facing temporary payment difficulties because of the exceptional

This Q&A assumes that the third national lockdown that applies from 6 January 2021, applies. For further information, see: • The Cabinet Office guidance: National lockdown: Stay at Home • Practice Note: Coronavirus (COVID-19)—national lockdown restrictions 6 January to 28 March 2021 [Archived] There are a number of issues for the employer to consider when deciding how to deal with this situation, including: • what level of national or local restriction applies • the nature of the workplace, and whether any restrictions on opening apply • the nature of the employee’s work, including whether there is scope for the employee to work from home or for alternative arrangements to be made • the nature of the employee’s concerns, including whether the employer has met its health and safety duties • the employee’s circumstances, including: ◦ whether they are disabled and therefore entitled to the protection afforded by the Equality Act 2010 (EqA 2010) ◦ whether

An employer has a general duty under the Health and Safety at Work etc Act 1974 (HSWA 1974) to ensure so far as is reasonably practicable, the health, safety and welfare at work of its employees. Failure to comply with these duties is a criminal offence. In addition, the Management of Health and Safety at Work Regulations 1999 (MSHW Regs 1999), SI 1999/3242 require an employer to assess and control risks to protect its employees. For further information: • on the employer’s health and safety duties generally, see: Health and safety—overview and Practice Note: Safety and the risk to safety under the Health and Safety at Work Act 1974 • on criminal offences under the HSWA 1974 and related legislation, see: Health and safety offences—overview • on carrying out a coronavirus risk assessment, see the section: Coronavirus risk assessment in Practice Note: Coronavirus (COVID-19)—managing

Traders seeking to rely on force majeure provisions in their contracts with consumers for delays in performance caused by the coronavirus (COVID-19), or to relieve them of their contractual obligations, will need to consider whether: • the term has been effectively incorporated into the contract, determined in accordance with common law principles, and • the term is fair, determined in accordance with the Consumer Rights Act 2015 (CRA 2015) If the force majeure clause has not been effectively incorporated into the contract or is unfair, it will not be enforceable against the consumer. Incorporation In order to be enforceable, a term must be properly incorporated into the B2C contract at the time the contract is made. The party seeking to rely on them must show that either the other party has specifically agreed to, or knew of, the terms (eg by showing a signature to them) or that it has done what is reasonably sufficient to give the

Corporate Crime analysis: Niall Hearty assesses the possible effectiveness of recently-announced measures to target those involved in coronavirus fraud.

ARCHIVED: This archived Practice Note considered the impact of the coronavirus (COVID-19) pandemic on private M&A (share purchase or asset purchase) transactions. It has not been updated since May 2022. Factors affecting deal activity The coronavirus (COVID-19) pandemic will have an effect for its duration on many aspects of corporate law for legal practitioners and their clients. The impact on private M&A transactions will probably go beyond the period of the pandemic itself as regards the impact on the economy and individual businesses. Specific consequences that directly result from the pandemic include: • financial viability of conducting an acquisition—given the economic upheaval and shock to the world economy, will buyers have the necessary available funds to carry out a private M&A transaction? A potential buyer may look to maintain or bolster its cash reserves rather than seek out acquisition opportunities as a means of prudent financial management to weather the challenges of the COVID-19 pandemic • heightened transaction risk—there is increased risk for a buyer in concluding a transaction during a time of extreme volatility,

Law360: A pub landlord and seven other business owners have failed to prove that a case of coronavirus (COVID-19) occurred at each of their premises and caused its closure, therefore justifying insurance cover, Liberty Mutual Insurance Europe SE has said.

The UK government is rolling out contact tracing as part of its strategy to test, track and trace the spread of coronavirus (COVID-19) and, as much as possible, to minimise that spread. If someone tests positive for coronavirus symptoms, they will be contacted by text, email or telephone by the National Health Service (NHS), and asked to use the NHS Test and Trace website to provide personal details in addition to the names and contact details of people they have been in close contact with in the 48 hours before symptoms started. Once the person who has tested positive for symptoms has provided the requested contact